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Article and Insights
Tax Update Concerning Revenue Opinions/Confirmations
A taxpayer who wishes to continue to rely on an opinion or confirmation issued by Revenue in the period between 1 Jan & 31 Dec 2018 is required to ...
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Article and Insights
Where to Next for Islamic Finance?
As the world economy begins to pick itself up after the COVID-19 pandemic, investors and issuers alike are likely asking themselves — where do we g...
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Article and Insights
What To Expect When You Are Legitimately Expecting
On 3 June 2020 Perrigo opened its case in the High Court in a bid to quash one of the most contentious tax bills levied on a company in Ireland. T...
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Article and Insights
VAT Treatment of Depository Services and Global Custody Services
On 23 May 2022, the Revenue Commissioners (Revenue) published a new Tax and Duty Manual, VAT treatment of depository services and global custody se...
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Article and Insights
Time to Abolish the Close Company Surcharge for Professional Service Companies
Is it time, from a policy perspective, to abolish the close company surcharge for professional service companies?
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Article and Insights
Stamp Duty Battle: Abbvie Wins Appeal Against €587m Irish Stamp Duty
A recent decision of the Tax Appeals Commission will peak the interests of Pharma, Healthcare and MedTech companies considering M&A transactions in...
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Article and Insights
SCARP Bill Passes Through Oireachtas
Companies (Rescue Process for Small and Micro Companies) Bill 2021 has successfully passed through the houses of the Oireachtas and will shortly be...
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Article and Insights
Revenue Guidance on the Tax Treatment of Additional Tier 1 Capital
Revenue have issued a new Tax and Duty Manual, providing guidance on the changes introduced by the Finance Act 2019 which provide parity of tax tre...
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Article and Insights
Revenue Moving CG50A Application Process Online
Revenue has issued a new tax and duty manual, providing guidance on the new online application system for CG50As.
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Article and Insights
Recent TAC Determination Concerning EII
Recent Tax Appeals Commission (TAC) determination concerning the Employment and Investment Incentive (EII) scheme.
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Article and Insights
Public Private Partnership Contracts – Tax Appeals Commissioner’s Recent Determination Provides Clarity for Foreign Shareholders
The Tax Appeals Commission recently determined that the public private partnership contract between a certain Irish company and the National Road A...
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Article and Insights
Protect your Professional Sports Club – Protect your IP
Sports clubs are becoming increasingly aware of the importance of intellectual property protection as a means of capitalising on their brand.
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Article and Insights
Irish Tax Measures for 2021 in Response to COVID-19
In response to the spread of COVID-19, various business support measures have been put in place by European countries. In this article, we summaris...
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Article and Insights
Important Updates to the Temporary Wage Subsidy Scheme
The Minister for Finance has updated the level of wage subsidies potentially available to employers whose businesses have been adversely impacted b...
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Article and Insights
High Court Holds Provisional Liquidator Personally Liable for the Costs of the Official Liquidator and Revenue
High Court orders provisional liquidator to pay the costs of the official liquidator and Revenue, without having recourse to the assets of the comp...
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Article and Insights
Guidelines for Exchange of Information between ODCE and the Revenue Commissioners in accordance with the Companies Act 2014
The Revenue Commissioners have updated updated the Collection Manual Guidelines for Exchange of Information between ODCE and the Revenue Commission...
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Article and Insights
Employee or Self-Employed? High Court Delivers First Judgment on Employment Status in the Gig Economy
High Court delivers significant first judgment on employment status of pizza delivery drivers, affirming a determination of the Tax Appeals Commiss...
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Article and Insights
COVID-19: The Key Question for Sport – to Cancel or to Postpone?
Sporting Competitions are faced with the unprecedented situation of being postponed indefinitely due to COVID-19. We consider the main legal consid...
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Article and Insights
COVID-19 – Key Issues for the Food, Beverage and Agri-business Sector
The Food, Beverage & Agri-business sector is one of the hardest hit by COVID-19. In this article, we highlight key cash flow issues and some of the...
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Article and Insights
Multinationals and Intercompany Debt: The Tax Implications of Unwinding Intercompany Debt
A €25m tax battle before the Tax Appeals Commission clarifies the corporation tax treatment when intercompany debt is unwound.
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Article and Insights
The taxation of non-Irish resident landlords – Revenue manual published
The Revenue Commissioners (Revenue) have published their Tax and Duty Manual on Taxation of Non-Irish Resident Landlords to take account of Finance...
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Article and Insights
Legal News – July 2022
Welcome to the July 2022 edition of Legal News. Here is a selection of our recent publications on subjects that may affect you or your business.
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Article and Insights
Legal News – April 2022
Here is a selection of our recent publications on subjects that may affect you or your business. We regularly publish briefings and insights on leg...
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Legal News – May 2022
Here is a selection of our recent publications on subjects that may affect you or your business. We regularly publish briefings and insights on leg...
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Article and Insights
Legal News – March 2022
Here is a selection of our recent publications on subjects that may affect you or your business.
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Article and Insights
Legal News – June 2022
Welcome to the June 2022 edition of Legal News. Here is a selection of our recent publications on subjects that may affect you or your business.
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Long Distance Employment Relationships – Trouble in Remote-Working Paradise?
Employers based in Ireland whose employees relocated abroad while working remotely must now navigate a number of complex and novel tax, HR and empl...
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Article and Insights
Ireland Supports Mechanisms to Resolve Double Taxation Disputes Between Member States
To strengthen the mechanisms available to resolve double taxation disputes between Member States, the EU introduced the Dispute Resolution Mechanis...
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Article and Insights
Finance Bill 2020 Proposals – Improvements to the Practice & Procedure of the Tax Appeals Commission
Budget 2021 was announced on 13 October 2020. In addition to the budget, the Finance Bill 2020 proposes certain changes to the practices and proced...
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COVID-19: Temporary Wage Subsidy Scheme – Insolvency Considerations
There have been some recent welcome clarifications about certain provisions of the Government's temporary wage subsidy.
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Article and Insights
Legal News – May
Welcome to the May 2020 issue of Legal News. We aim to keep you up to date on legal developments that may affect you or your business. Here are som...
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Capital Acquisition Tax (“CAT”) Dwelling House Exemption
The qualifying conditions for the dwelling house exemption have changed with effect from 18 December 2019. The changes were introduced following a ...
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Extension of Filing Deadline for Funds Utilising the De Minimus Limit Rules
Revenue extends eight year deemed disposal reporting deadline for Irish funds
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Article and Insights
Revenue Guidance for Calculating Company’s Trade or Profession Profits
Irish Revenue issued new guidance on 1 July 2019 setting out the rules for companies in calculating their taxable profits, gains or losses for the ...
Consultant
Breda Fitzmaurice
